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1978 (11) TMI 144 - GUJARAT HIGH COURTExtract: .......nswer to the said question is in the affirmative, the Tribunal will dispose of the appeal on the basis that those goods are covered by entry 27. If the answer to the said question is in the negative, the appeal of the assessee must obviously fail. Reference accordingly stands disposed of with no order as to costs. Reference disposed of accordingly.
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